MALAYANDI KOVIL MALAR KUZHU 2024,PUDUKKOTTAI vs. CIT, EXEMPTIONS, CHENNAI, CHENNAI

The assessee has filed an application dated 13.08.2024 in Form No.10AB u/s 12A(1)(ac)(iii) seeking registration u/s 12AB of the Income-tax Act, 1961. The Ld. CIT(E) has issued show cause notice on 11.02.2025 as to why the application dated 13.08.2024 in Form 10AB should not be rejected. The assessee has not received the aforesaid notice through email, however the Ld. CIT(E) rejected the application, as the assessee has failed to submit an explanation in response to the show cause notice holding it activities of the trust genuine.

The Ld. Authorized Representative (A.R) of the assessee has submitted that Ld. CIT(E) has rejected the application without assessee submitting reply to the show cause notice therefore, one more opportunity may be provided to substantiate his case before Ld. CIT(E).

The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of the Ld. CIT(E) .

We have heard the rival contentions, perused the materials available on record. On perusal of the order of Ld. CIT(E), we find that the Ld. CIT(E) has rejected the application in Form No.10AB u/s 12A(1)(ac)(iii) seeking registration u/s 12AB of the Income-tax Act, 1961 as the assessee has failed to furnish any explanation of the show cause notice. The Ld. A.R has submitted that the Ld. CIT(E) has rejected the application without providing an opportunity to the assessee as the assessee has not received any notice through email and, therefore it is requested that the case may be remanded back to Page - 2 - of 3 the Ld. CIT(E) for fresh adjudication. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the Ld. CIT(E). Accordingly, we set aside the order passed by the Ld. CIT(E) and remit the matter back to the file of the Ld. CIT(E) to adjudicate this issue afresh in accordance with law. We also direct the assessee to appear before the Ld. CIT(E) on the date of hearing without fail and furnish complete details for his fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30th , day of June, 2025 Sd/- Sd/- (अमिताभ शुक्ला) ( िनु कुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF